DBA cannot function properly without proper accounting. If you do not post to the general ledger or transfer vouchers and account totals to your financial accounting system, the manufacturing system cannot function with any success. General ledger transactions are essential for establishing shop rates, tracking inventory and WIP balances, accounting for absorbed costs, and tracking sales and cost of goods sold accounts. Without the financial transfer, it is not possible to have valid and useful financial reporting for business management or tax compliance.